Section 4526.

Cal. Revenue and Taxation Code - RTC § 4526.
in effect
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A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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